SRI SURYATEJA CONSTRUCTIONS,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), VIJAYAWADA
In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above
ITA 124/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2016-17
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.124/Viz/2024 (निर्धारण वर्ा / Assessment Year :2016-17) Sri Suryateja Constructions, Vs. Deputy / Assistant 30-22-80, Shop No. 6G, Kp Commissioner Of Income Tax, Towers, Eluru Road, Durga Circle-1(1), Agraharam, Vijayawada-520002. Vijayawada. Pan: Acdfs2608B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A. No.123/Viz/2024 (निर्धारण वर्ा / Assessment Year :2016-17) Sri Suryateja Constructions, Vs. Deputy / Assistant 30-22-80, Shop No. 6G, Kp Commissioner Of Income Tax, Towers, Eluru Road, Durga Circle-2(1), Agraharam, Vijayawada-520002. Vijayawada. Pan: Acdfs2608B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधई की तधरीख / Date Of Hearing : 19/06/2024 घोर्णध की तधरीख/Date Of : 24/07/2024 Pronouncement O R D E R Per S. Balakrishnan: Both The Captioned Appeals Are Filed By The Assessee Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)
For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148
U/s. 271(1)(c) of the Act vide the order dated 13/09/2022. Against the penalty order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC with a delay of 103 days.
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11. At the outset, the Ld. Authorized Representative [“Ld. AR”]
submitted that the Ld. CIT(A)-NFAC dismissed the appeal in limine
